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[求助]
中译英（会计）
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1。对同一控制下的企业合并，合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量，即按照权益结合法进行处理。非同一控制下的企业合并，原则上应按照购买法进行处理，按公允价值计量 2。企业合并中支付给为实现合并而聘请的会计师、法律顾问、评估师和其他咨询人员的业务费用直接归属于合并成本； 而一般行政管理费用，包括购买部门的运营成本以及其他不能直接归属于所核算的特定合并的成本，发生的当期确认为费用 |
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【答案】应助回帖
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123_happy: 金币+30, 翻译EPI+1, ★★★很有帮助, 呵呵。厉害啊！ 2012-10-01 22:02:17
123_happy: 金币+30, 翻译EPI+1, ★★★很有帮助, 呵呵。厉害啊！ 2012-10-01 22:02:17
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Merger of enterprises under the same control, the assets and liabilities acquired in a business combination of the merging parties should be in accordance with the merger date is measured at the carrying value of the merging parties, in accordance with the pooling of interests method for processing. Business combination under common control shall be processed in accordance with the purchase method, in principle, are measured at fair value。 Business combination paid to accountants, legal advisers hired for the realization of the merger, appraisers and other consultants operating expenses directly attributable to the cost of the combination; General administrative costs, including operating costs of the purchasing department, and can not be directly attributed to theaccounting of the cost of a particular merger, occurred in the current period is recognized as an expense |
2楼2012-10-01 20:50:04
